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All Journal Jurnal Samudra Ekonomi dan Bisnis Dinasti International Journal of Management Science Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) AL-ARBAH: Journal of Islamic Finance and Banking International Journal of Economics, Management, Business, and Social Science Jurnal Manajemen Bisnis dan Organisasi Jurnal Umum Pengabdian Masyarakat (JUPEMAS) International Journal of Management and Business Intelligence (IJMBI) Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi NAAFI: JURNAL ILMIAH MAHASISWA
Fathihani
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Journal : NAAFI: JURNAL ILMIAH MAHASISWA

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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba: Studi Empiris Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Gulo, Kaidir Desman; Fathihani; Randyantini, Vely
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 1 (2024): Desember: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafijurnalilmiahmahasiswa.v1i6.123

Abstract

This article is here to find out the motivation of managers in managing profits, including profitability, leverage and company size. This research is still a hot topic of conversation among researchers, so many studies have been conducted since 2019. This research aims to discuss the influence of profitability, leverage and company size on earnings management in pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) in 2019-2023. This research uses descriptive statistical analysis using secondary data with descriptive statistical tests. Followed by the classical assumption test using the multiple regression model hypothesis testing method. Several conclusions can be drawn that there is profitability which has a positive effect on earnings management, the leverage variable has a negative effect on earnings management, the company size variable has a negative effect on earnings management. It is recommended that further research increase the number of years tested, so that the research results can be more accurate
Co-Authors Abdullah, M. Al Faruq Agtovia Frimayasa, Agtovia Agustriyanda, Ferry Elfin Didin Hikmah Perkasa Gulo, Kaidir Desman Hendra Kusuma Hermala, Irvan Mareta, Sigit Maya , Siska Nabilah Nuriska, Aglia Purnama, Yanthy Herawaty Putranto, Prihastabrata Putri, Salwa Alfiani Putri, Zahra Adeliya Suharno Randyantini, Vely Riska Rosdiana Rosdiana, Riska Santoso, Natalia Saputri, Ika Puji Saputri, Rizma Avizah Saraswati, Novi Setiyo Purwanto Siska Maya Soilihin, Agung Sulistiyowati, Rini Wafi, Inngamul Wijayanti, Fitri Ayu Kusuma